105.45% is the change from 440 to 904
Calculation steps:
[( 904 - 440 ) ÷ 440] x 100 = 105.45%
Formula
Percentage change = [(904 - 440) / 440] x 100
Subtract the new number by the original number
904 - 440 = 464
464 ÷ 440 = 1.0545454545454545
1.0545454545454545 x 100 = 105.45%